22. The director of mail and the shipping centre in Québec, the director of mail in Montréal, a director of records management or a service head in the Direction du courrier et du centre d’expédition de Québec, in the Direction du courrier de Montréal or in either records management directorates at the Direction principale du traitement massif is authorized to sign the documents required for the purposes of sections 42, 58.1, 71 and 86 of the Tax Administration Act (chapter A-6.002).